{"data":{"id":"us-in/ic-6-2.5-3.5-11","jurisdiction":"us-in","citation":"IC 6-2.5-3.5-11","heading":"\"Terminal operator\"","body":"Sec. 11. As used in this chapter, \"terminal operator\" means a person that:\n(1) stores gasoline in tanks and equipment used in receiving and storing gasoline from interstate or intrastate pipelines pending wholesale bulk reshipment; or\n(2) stores gasoline at a boat terminal transfer that is a dock or tank, or equipment contiguous to a dock or tank, including equipment used in the unloading of gasoline from a ship or barge and used in transferring the gasoline to a tank pending wholesale bulk reshipment.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 3.5. Collection of Use Tax on Gasoline"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-3.5-11","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"aaeeb3baba79115b6cdd72062f905d795916ee4287bafb3ce046026f5025fd32","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-3.5-10","next":"us-in/ic-6-2.5-3.5-12"},"notice":"GroundRules: Original legal text. Not legal advice."}